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2016 (12) TMI 202 - CESTAT CHENNAIClandestine removal - manufacture of MS ingots - Held that: - I find that the adjudicating authority in his OIO No.07/2014 dt. 07.07.2014 at para 6.3 has held that a comprehensive show cause notice proposing demand of duty covering the entire investigation would be issued by DGCEI in due course on conclusion of the investigation. During the course of hearing, a copy of the said Show Cause Notice No.70/2015-CEX dt. 30.09.2015 issued by DGCEI, Chennai was placed. I find that in terms of para 3.2 of Part-I of Chapter 17 of CBEC Central Excise Manual on "Search and Seizure", the adjudicating officer is the competent authority for release of goods and for imposition of penalty. With the issuance of detailed SCN dt. 30.9.2015 by DGCEI, I have no other option but to remand the matter back to the adjudicating authority to adjudicate the issue afresh on merits after granting a fair opportunity to the appellant to defend their case. Accordingly, the orders passed by lower authorities are set aside - Appeal is allowed by way of remand.
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